Annual report

Period2023-01-01 → 2023-12-31
Filed2024-03-28
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed
Key figures · 145
MetricValuePeriodScopeSource row
Revenue¥26.0bn2023-01-01 → 2023-12-31Cons.Revenue IFRS
Revenue¥17.4bn2022-01-01 → 2022-12-31Cons.Revenue IFRS
Revenue¥12.7bn2021-01-01 → 2021-12-31dCons.Revenue IFRS (5-year summary)
Revenue¥9.8bn2020-01-01 → 2020-12-31dCons.Revenue IFRS (5-year summary)
Revenue¥7.4bn2019-01-01 → 2019-12-31dCons.Revenue IFRS (5-year summary)
Operating income¥13.1bn2023-01-01 → 2023-12-31Cons.Operating profit loss IFRS
Operating income¥1.4bn2022-01-01 → 2022-12-31Cons.Operating profit loss IFRS
Profit before tax¥12.6bn2023-01-01 → 2023-12-31Cons.Profit loss before tax IFRS
Profit before tax¥768m2022-01-01 → 2022-12-31Cons.Profit loss before tax IFRS
Profit before tax¥1.1bn2021-01-01 → 2021-12-31dCons.Profit loss before tax IFRS (5-year summary)
Profit before tax¥1.8bn2020-01-01 → 2020-12-31dCons.Profit loss before tax IFRS (5-year summary)
Profit before tax¥1.2bn2019-01-01 → 2019-12-31dCons.Profit loss before tax IFRS (5-year summary)
Net income (owners)¥8.1bn2023-01-01 → 2023-12-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)¥389m2022-01-01 → 2022-12-31Cons.Profit loss attributable to owners of parent IFRS
Net income (owners)¥1.1bn2021-01-01 → 2021-12-31dCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)¥1.3bn2020-01-01 → 2020-12-31dCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income (owners)¥182m2019-01-01 → 2019-12-31dCons.Profit loss attributable to owners of parent IFRS (5-year summary)
Net income¥9.5bn2023-01-01 → 2023-12-31Cons.Profit loss IFRS
Net income−¥868m2022-01-01 → 2022-12-31Cons.Profit loss IFRS
Net income¥55m2021-01-01 → 2021-12-31dCons.Profit loss IFRS (5-year summary)
Net income¥1.4bn2020-01-01 → 2020-12-31dCons.Profit loss IFRS (5-year summary)
Net income¥630m2019-01-01 → 2019-12-31dCons.Profit loss IFRS (5-year summary)
Total assets¥62.4bnat 2023-12-31Cons.Assets IFRS
Total assets¥33.9bnat 2022-12-31Cons.Assets IFRS
Total assets¥30.3bnat 2021-12-31dCons.Total assets IFRS (5-year summary)
Total assets¥23.2bnat 2020-12-31dCons.Total assets IFRS (5-year summary)
Total assets¥20.6bnat 2019-12-31dCons.Total assets IFRS (5-year summary)
Total liabilities¥26.3bnat 2023-12-31Cons.Liabilities IFRS
Total liabilities¥14.1bnat 2022-12-31Cons.Liabilities IFRS
Net assets / equity¥36.1bnat 2023-12-31Cons.Equity IFRS
Net assets / equity¥19.8bnat 2022-12-31Cons.Equity IFRS
Net assets / equity¥19.3bnat 2021-12-31dCons.Equity IFRS
Equity (owners)¥33.8bnat 2023-12-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥21.0bnat 2022-12-31Cons.Equity attributable to owners of parent IFRS
Equity (owners)¥18.9bnat 2021-12-31dCons.Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)¥11.0bnat 2020-12-31dCons.Equity attributable to owners of parent IFRS (5-year summary)
Equity (owners)¥10.7bnat 2019-12-31dCons.Equity attributable to owners of parent IFRS (5-year summary)
Cash & equivalents¥21.6bnat 2023-12-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥11.0bnat 2022-12-31Cons.Cash and cash equivalents IFRS
Cash & equivalents¥14.4bnat 2021-12-31dCons.Cash and cash equivalents IFRS
Cash & equivalents¥10.3bnat 2020-12-31dCons.Cash and cash equivalents IFRS (5-year summary)
Cash & equivalents¥7.7bnat 2019-12-31dCons.Cash and cash equivalents IFRS (5-year summary)
Operating cash flow¥6.5bn2023-01-01 → 2023-12-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥393m2022-01-01 → 2022-12-31Cons.Net cash provided by used in operating activities IFRS
Operating cash flow¥552m2021-01-01 → 2021-12-31dCons.Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow¥1.4bn2020-01-01 → 2020-12-31dCons.Cash flows from used in operating activities IFRS (5-year summary)
Operating cash flow¥789m2019-01-01 → 2019-12-31dCons.Cash flows from used in operating activities IFRS (5-year summary)
Investing cash flow−¥6.8bn2023-01-01 → 2023-12-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥4.1bn2022-01-01 → 2022-12-31Cons.Net cash provided by used in investing activities IFRS
Investing cash flow−¥261m2021-01-01 → 2021-12-31dCons.Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow¥570m2020-01-01 → 2020-12-31dCons.Cash flows from used in investing activities IFRS (5-year summary)
Investing cash flow−¥153m2019-01-01 → 2019-12-31dCons.Cash flows from used in investing activities IFRS (5-year summary)
Financing cash flow¥10.7bn2023-01-01 → 2023-12-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow−¥646m2022-01-01 → 2022-12-31Cons.Net cash provided by used in financing activities IFRS
Financing cash flow¥2.9bn2021-01-01 → 2021-12-31dCons.Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow¥801m2020-01-01 → 2020-12-31dCons.Cash flows from used in financing activities IFRS (5-year summary)
Financing cash flow¥2.2bn2019-01-01 → 2019-12-31dCons.Cash flows from used in financing activities IFRS (5-year summary)
EPS (basic)¥169.52023-01-01 → 2023-12-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥8.192022-01-01 → 2022-12-31Cons.Basic earnings loss per share IFRS
EPS (basic)¥22.722021-01-01 → 2021-12-31dCons.Basic earnings loss per share IFRS (5-year summary)
EPS (basic)¥28.962020-01-01 → 2020-12-31dCons.Basic earnings loss per share IFRS (5-year summary)
EPS (basic)¥4.32019-01-01 → 2019-12-31dCons.Basic earnings loss per share IFRS (5-year summary)
EPS (diluted)¥165.562023-01-01 → 2023-12-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥8.112022-01-01 → 2022-12-31Cons.Diluted earnings loss per share IFRS
EPS (diluted)¥22.082021-01-01 → 2021-12-31dCons.Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)¥28.042020-01-01 → 2020-12-31dCons.Diluted earnings loss per share IFRS (5-year summary)
EPS (diluted)¥4.172019-01-01 → 2019-12-31dCons.Diluted earnings loss per share IFRS (5-year summary)
Net assets per share¥678.01at 2023-12-31Cons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥441.59at 2022-12-31Cons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥397.38at 2021-12-31dCons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥252.8at 2020-12-31dCons.Equity to asset ratio IFRS (5-year summary)
Net assets per share¥246.54at 2019-12-31dCons.Equity to asset ratio IFRS (5-year summary)
Equity ratio54.2%at 2023-12-31Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio61.8%at 2022-12-31Cons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio62.3%at 2021-12-31dCons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio47.4%at 2020-12-31dCons.Ratio of owners equity to gross assets IFRS (5-year summary)
Equity ratio51.9%at 2019-12-31dCons.Ratio of owners equity to gross assets IFRS (5-year summary)
ROE29.6%2023-01-01 → 2023-12-31Cons.Rate of return on equity IFRS (5-year summary)
ROE2.0%2022-01-01 → 2022-12-31Cons.Rate of return on equity IFRS (5-year summary)
ROE7.1%2021-01-01 → 2021-12-31dCons.Rate of return on equity IFRS (5-year summary)
ROE11.6%2020-01-01 → 2020-12-31dCons.Rate of return on equity IFRS (5-year summary)
ROE1.6%2019-01-01 → 2019-12-31dCons.Rate of return on equity IFRS (5-year summary)
Employees843at 2023-12-31Cons.Number of employees
Employees701at 2022-12-31Cons.Number of employees
Employees629at 2021-12-31dCons.Number of employees
Employees539at 2020-12-31dCons.Number of employees
Employees458at 2019-12-31dCons.Number of employees
Revenue¥22m2023-01-01 → 2023-12-31StandaloneNet sales
Revenue¥22m2022-01-01 → 2022-12-31StandaloneNet sales
Revenue¥225m2021-01-01 → 2021-12-31dStandaloneNet sales (5-year summary)
Revenue¥356m2020-01-01 → 2020-12-31dStandaloneNet sales (5-year summary)
Revenue¥204m2019-01-01 → 2019-12-31dStandaloneNet sales (5-year summary)
Operating income−¥562m2023-01-01 → 2023-12-31StandaloneOperating income
Operating income−¥542m2022-01-01 → 2022-12-31StandaloneOperating income
Ordinary income−¥31m2023-01-01 → 2023-12-31StandaloneOrdinary income
Ordinary income−¥552m2022-01-01 → 2022-12-31StandaloneOrdinary income
Ordinary income−¥436m2021-01-01 → 2021-12-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥170m2020-01-01 → 2020-12-31dStandaloneOrdinary income loss (5-year summary)
Ordinary income−¥5.2bn2019-01-01 → 2019-12-31dStandaloneOrdinary income loss (5-year summary)
Profit before tax−¥9m2023-01-01 → 2023-12-31StandaloneIncome before income taxes
Profit before tax−¥552m2022-01-01 → 2022-12-31StandaloneIncome before income taxes
Net income−¥1.0bn2023-01-01 → 2023-12-31StandaloneProfit loss
Net income−¥1.2bn2022-01-01 → 2022-12-31StandaloneProfit loss
Net income−¥438m2021-01-01 → 2021-12-31dStandaloneNet income loss (5-year summary)
Net income−¥171m2020-01-01 → 2020-12-31dStandaloneNet income loss (5-year summary)
Net income−¥5.2bn2019-01-01 → 2019-12-31dStandaloneNet income loss (5-year summary)
Total assets¥30.6bnat 2023-12-31StandaloneAssets
Total assets¥15.5bnat 2022-12-31StandaloneAssets
Total assets¥16.5bnat 2021-12-31dStandaloneTotal assets (5-year summary)
Total assets¥11.8bnat 2020-12-31dStandaloneTotal assets (5-year summary)
Total assets¥12.0bnat 2019-12-31dStandaloneTotal assets (5-year summary)
Total liabilities¥12.9bnat 2023-12-31StandaloneLiabilities
Total liabilities¥958mat 2022-12-31StandaloneLiabilities
Net assets / equity¥17.7bnat 2023-12-31StandaloneNet assets
Net assets / equity¥14.6bnat 2022-12-31StandaloneNet assets
Net assets / equity¥15.7bnat 2021-12-31dStandaloneNet assets
Net assets / equity¥10.9bnat 2020-12-31dStandaloneNet assets (5-year summary)
Net assets / equity¥10.9bnat 2019-12-31dStandaloneNet assets (5-year summary)
Cash and deposits¥5.8bnat 2023-12-31StandaloneCash and deposits
Cash and deposits¥2.6bnat 2022-12-31StandaloneCash and deposits
EPS (basic)¥-21.922023-01-01 → 2023-12-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-25.52022-01-01 → 2022-12-31StandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-9.332021-01-01 → 2021-12-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-3.942020-01-01 → 2020-12-31dStandaloneBasic earnings loss per share (5-year summary)
EPS (basic)¥-122.822019-01-01 → 2019-12-31dStandaloneBasic earnings loss per share (5-year summary)
Net assets per share¥355.54at 2023-12-31StandaloneNet assets per share (5-year summary)
Net assets per share¥306.75at 2022-12-31StandaloneNet assets per share (5-year summary)
Net assets per share¥329.22at 2021-12-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥248.93at 2020-12-31dStandaloneNet assets per share (5-year summary)
Net assets per share¥251.14at 2019-12-31dStandaloneNet assets per share (5-year summary)
Equity ratio57.8%at 2023-12-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio93.0%at 2022-12-31StandaloneEquity to asset ratio (5-year summary)
Equity ratio94.5%at 2021-12-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio91.8%at 2020-12-31dStandaloneEquity to asset ratio (5-year summary)
Equity ratio91.1%at 2019-12-31dStandaloneEquity to asset ratio (5-year summary)
Shares issued49,857,243at 2023-12-31StandaloneTotal number of issued shares (5-year summary)
Shares issued47,487,843at 2022-12-31StandaloneTotal number of issued shares (5-year summary)
Shares issued47,462,943at 2021-12-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued43,513,149at 2020-12-31dStandaloneTotal number of issued shares (5-year summary)
Shares issued43,369,449at 2019-12-31dStandaloneTotal number of issued shares (5-year summary)
Employees10at 2023-12-31StandaloneNumber of employees
Employees9at 2022-12-31StandaloneNumber of employees
Employees7at 2021-12-31dStandaloneNumber of employees
Employees6at 2020-12-31dStandaloneNumber of employees
Employees7at 2019-12-31dStandaloneNumber of employees

Periods use the dates stated in the filing. d = earlier-year period dated by calendar; v = that date confirmed by the company's own earlier filing.

Segments · 28
SegmentItemPeriodValue
Reconciling Itemsreconcilingrevenue2023-01-01 → 2023-12-31−¥24m
Reconciling Itemsreconcilingrevenue intersegment2023-01-01 → 2023-12-31−¥24m
Medical Devicereportable segmentemployeesat 2023-12-3197 pure
Medical Devicereportable segmentrevenue2023-01-01 → 2023-12-31¥3.1bn
Medical Devicereportable segmentrevenue external2023-01-01 → 2023-12-31¥3.0bn
Medical Devicereportable segmentrevenue intersegment2023-01-01 → 2023-12-31¥24m
Medical Devicereportable segmentsegment profit2023-01-01 → 2023-12-31¥1.1bn
Pharmaceuticalreportable segmentemployeesat 2023-12-31746 pure
Pharmaceuticalreportable segmentrevenue2023-01-01 → 2023-12-31¥23.0bn
Pharmaceuticalreportable segmentrevenue external2023-01-01 → 2023-12-31¥23.0bn
Pharmaceuticalreportable segmentsegment profit2023-01-01 → 2023-12-31¥12.0bn
—segment totalrevenue2023-01-01 → 2023-12-31¥26.0bn
—segment totalrevenue external2023-01-01 → 2023-12-31¥26.0bn
—segment totalrevenue intersegment2023-01-01 → 2023-12-31¥24m
—segment totalsegment profit2023-01-01 → 2023-12-31¥13.1bn
Reconciling Itemsreconcilingrevenue2022-01-01 → 2022-12-31−¥94m
Reconciling Itemsreconcilingrevenue intersegment2022-01-01 → 2022-12-31−¥94m
Medical Devicereportable segmentrevenue2022-01-01 → 2022-12-31¥2.5bn
Medical Devicereportable segmentrevenue external2022-01-01 → 2022-12-31¥2.4bn
Medical Devicereportable segmentrevenue intersegment2022-01-01 → 2022-12-31¥94m
Medical Devicereportable segmentsegment profit2022-01-01 → 2022-12-31¥946m
Pharmaceuticalreportable segmentrevenue2022-01-01 → 2022-12-31¥15.0bn
Pharmaceuticalreportable segmentrevenue external2022-01-01 → 2022-12-31¥15.0bn
Pharmaceuticalreportable segmentsegment profit2022-01-01 → 2022-12-31¥431m
—segment totalrevenue2022-01-01 → 2022-12-31¥17.5bn
—segment totalrevenue external2022-01-01 → 2022-12-31¥17.4bn
—segment totalrevenue intersegment2022-01-01 → 2022-12-31¥94m
—segment totalsegment profit2022-01-01 → 2022-12-31¥1.4bn

Segment names come from EDINET member IDs; not yet mapped to a common taxonomy.

All source rows · 1,665
ItemContextValueUnit
Independent auditors report consolidated (text)FilingDateInstantText · Plus
Audit firm1 consolidatedFilingDateInstant
Original text (Japanese)太陽有限責任監査法人
Cpa1 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)新井 達哉     ㊞
Cpa2 audit firm1 consolidatedFilingDateInstant
Original text (Japanese)今川 義弘     ㊞
Key audit matters consolidated (text)FilingDateInstantText · Plus
Overview kam consolidated (text)FilingDateInstantText · Plus
Short description kam consolidatedFilingDateInstant_Row1MemberText · Plus
Description including reason kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)連結財務諸表注記「28. その他の収益」
Reference2 kam consolidatedFilingDateInstant_Row1Member
Original text (Japanese)連結財務諸表注記「7. 企業結合等」
Auditors response kam consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information consolidated (text)FilingDateInstantText · Plus
Independent auditors report non consolidated (text)FilingDateInstantText · Plus
Audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)太陽有限責任監査法人
Cpa1 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)新井 達哉     ㊞
Cpa2 audit firm1 non consolidatedFilingDateInstant
Original text (Japanese)今川 義弘     ㊞
Key audit matters non consolidated (text)FilingDateInstantText · Plus
Overview kam non consolidated (text)FilingDateInstantText · Plus
Short description kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)関係会社に対する投資の評価の妥当性
Description including reason kam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Reference kam non consolidatedFilingDateInstant_Row1Member
Original text (Japanese)【注記事項】(重要な会計上の見積り)及び(有価証券関係)
Auditors response kam non consolidated (text)FilingDateInstant_Row1MemberText · Plus
Other information non consolidated (text)FilingDateInstantText · Plus
Number of submissionFilingDateInstant1
Revenue IFRS (5-year summary)Prior4YearDuration7446067000JPY
Revenue IFRS (5-year summary)Prior3YearDuration9773862000JPY
Revenue IFRS (5-year summary)Prior2YearDuration12690246000JPY
Revenue IFRS (5-year summary)Prior1YearDuration17418966000JPY
Revenue IFRS (5-year summary)CurrentYearDuration26010571000JPY
Profit loss before tax IFRS (5-year summary)Prior4YearDuration1197491000JPY
Profit loss before tax IFRS (5-year summary)Prior3YearDuration1805913000JPY
Profit loss before tax IFRS (5-year summary)Prior2YearDuration1107010000JPY
Profit loss before tax IFRS (5-year summary)Prior1YearDuration767887000JPY
Profit loss before tax IFRS (5-year summary)CurrentYearDuration12612748000JPY
Profit loss IFRS (5-year summary)Prior4YearDuration629918000JPY
Profit loss IFRS (5-year summary)Prior3YearDuration1365905000JPY
Profit loss IFRS (5-year summary)Prior2YearDuration55242000JPY
Profit loss IFRS (5-year summary)Prior1YearDuration-868252000JPY
Profit loss IFRS (5-year summary)CurrentYearDuration9504078000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)Prior4YearDuration181841000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)Prior3YearDuration1258127000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)Prior2YearDuration1066185000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)Prior1YearDuration388825000JPY
Profit loss attributable to owners of parent IFRS (5-year summary)CurrentYearDuration8094202000JPY
Comprehensive income IFRS (5-year summary)Prior4YearDuration397697000JPY
Comprehensive income IFRS (5-year summary)Prior3YearDuration978425000JPY
Comprehensive income IFRS (5-year summary)Prior2YearDuration1577495000JPY
Comprehensive income IFRS (5-year summary)Prior1YearDuration187696000JPY
Comprehensive income IFRS (5-year summary)CurrentYearDuration10662620000JPY
Comprehensive income attributable to owners of parent IFRS (5-year summary)Prior4YearDuration41811000JPY

Every row of the EDINET CSV. Item names are the XBRL element names; filed text is kept in its original Japanese. Filed text is available on Plus and Pro.

Data checks · 21 of 21 passed
balance sheet identityconsolidated 2022-12-31pass
balance sheet identityconsolidated 2023-12-31pass
balance sheet identitynon_consolidated 2022-12-31pass
balance sheet identitynon_consolidated 2023-12-31pass
dei present pass
period resolution pass
statement vs summary · net assetsnon_consolidated 2021-12-31pass
statement vs summary · net assetsnon_consolidated 2022-12-31pass
statement vs summary · net assetsnon_consolidated 2023-12-31pass
statement vs summary · net income attributable to parentconsolidated 2022-01-01/2022-12-31pass
statement vs summary · net income attributable to parentconsolidated 2023-01-01/2023-12-31pass
statement vs summary · operating cash flowconsolidated 2022-01-01/2022-12-31pass
statement vs summary · operating cash flowconsolidated 2023-01-01/2023-12-31pass
statement vs summary · revenueconsolidated 2022-01-01/2022-12-31pass
statement vs summary · revenueconsolidated 2023-01-01/2023-12-31pass
statement vs summary · revenuenon_consolidated 2022-01-01/2022-12-31pass
statement vs summary · revenuenon_consolidated 2023-01-01/2023-12-31pass
statement vs summary · total assetsconsolidated 2022-12-31pass
statement vs summary · total assetsconsolidated 2023-12-31pass
statement vs summary · total assetsnon_consolidated 2022-12-31pass
statement vs summary · total assetsnon_consolidated 2023-12-31pass